Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Salary received by a non-resident employee for services rendered entirely outside India was held not to accrue or arise in India under s. 5(2)(b). Applying the settled principle that salary accrues at the place where services are actually rendered, the forum found no material to show that any part of the employment duties corresponding to the impugned salary were performed in India, and it was undisputed that the employee worked in the Philippines during the relevant period. The employer's Indian status and disbursement of salary from India were held insufficient to shift the situs of accrual. Consequently, the foreign assignment salary was excluded from Indian taxation and the appeal was allowed. - ITAT
Salary received by a non-resident employee for services rendered entirely outside India was held not to accrue or arise in India under s. 5(2)(b). Applying the settled principle that salary accrues at the place where services are actually rendered, the forum found no material to show that any part of the employment duties corresponding to the impugned salary were performed in India, and it was undisputed that the employee worked in the Philippines during the relevant period. The employer's Indian status and disbursement of salary from India were held insufficient to shift the situs of accrual. Consequently, the foreign assignment salary was excluded from Indian taxation and the appeal was allowed. - ITAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
